The Bel Canto DAC 3.5 MK II is excellent. It might be slightly out of your price range used. There is one for sale right now on the 'Gon with the VBS power supply for $3,200.
What is the best DAC under $3000
I am looking to upgrade my Sony CDP-XA7ES cd player. I have a couple of options for a transport and haven't tried any ooutboard DAC's for years. Last one I had was a Theta Pro Basic IIIA. Not familiar with any of the modern day digital. Any help would be much appreciated.